SECTION 5. RECOMMENDATION

AND SELECTION PROCESS FOR PARTICIPATION IN THE RCRA PILOT PROGRAM

.01 Team Manager’s role . Team Managers will forward a copy of the taxpayer’s written request to participate in the pilot program to:

1. The Industry Director for the LMSB industry group with jurisdiction over the taxpayer;

2. The Director, Pre-filing and Technical Guidance, for LMSB; and

3. The Director, Field Specialists, for LMSB.

.02 Recommendation process . The Team Manager will recommend whether LMSB should accept the taxpayer to participate in the pilot program. The Team Manager will consider the following factors:

1. The taxpayer’s cooperation with the Service in the past;

2. The resources needed for the Service to evaluate the taxpayer’s records and recordkeeping systems; and

3. The potential benefits of a RCRA.

.03 Selection process . The selection of a taxpayer for the pilot program is subject to the approval of the Industry Director and the concurrence of the Director, Pre-filing and Technical Guidance. In addition to the factors set forth in Section 5.02, the following factors will be considered in selecting taxpayers to participate in the pilot program:

1. The potential to provide a crosssection of industries; and

2. The probability of the parties completing a RCRA within a reasonable period of time.

.04 Communication with the taxpayer . The Industry Director or Director, Field Operations, will contact the taxpayer within 14 days after receipt of the request to discuss the taxpayer’s suitability for the pilot program. LMSB will notify the taxpayer in writing whether the taxpayer has been selected to participate in the pilot program. If LMSB does not select the taxpayer, the taxpayer has no right to appeal the decision.